Sales Tax Ruling

ST 2379W - Notice of Withdrawal

Sales tax: crystallised, drained, glace and preserved ginger

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Sales Tax Ruling ST 2379 is withdrawn with effect from today.

1. Sales Tax Ruling ST 2379 explains that the ginger products, being confectionery, are excluded from exemption under item 23 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. They are covered by item 4 in the Third Schedule to that Act and are taxable at 10%.

2. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.

3. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
23 May 2007

References

ATO references:
NO 2006/20258

ISSN 1039-4362

Related Rulings/Determinations:

ST 2379